Form 26AS is not gospel truth – It is only a third-party information source, subject to errors: ITAT Jaipur

Manish Kumar Vijay Vs ITO (ITAT Jaipur) Form 26AS is not gospel truth – It is only a third-party information source, subject to errors-Wrong PAN Entry in Form 26AS – ITAT Jaipur deletes addition Additions solely based on 26AS data without factual verification are unsustainable- Assessee’s timely evidence of rectification and absence of TDS claim strengthens the defence. Assessee , engaged in lighting & decoration services, filed his return of income under the presumptive taxation scheme of section 44AD, declaring turnover of ₹9,01,460 & net income of ₹3,46,310. CPC, Bengaluru...